---
title: "Export Invoice Format Under LUT Without IGST"
canonical: https://luckpanda.app/templates/export-invoice-format
language: en
updated: 2026-10-09
content: baseline
---

# Export invoice format

**Export invoice format: what it is** An export invoice is the tax invoice for goods or services supplied to a buyer outside India. It is zero-rated: issued under a letter of undertaking (LUT) without IGST, or with IGST paid and refunded later, and it carries the export declaration rule 46 requires. Zero-rated export under LUT, with the required endorsement.

Free online tool: https://luckpanda.app/templates/export-invoice-format (create on screen, no account needed).

## Example: a filled export invoice format

![Filled example export invoice from Malabar Spice Exports to Hudson Fine Foods LLC, with numbered notes on what goes where.](https://luckpanda.app/img/guide/en--export-invoice-format--example.svg)

*The example in the editor above, drawn as the finished export invoice. Numbers mark what each part is for.*

1. The title says what the document is: an export invoice.
2. A unique number from a continuous series, allocated when you issue it.
3. Your name, address and GSTIN.
4. Who it is for.
5. Each line: description, HSN/SAC, quantity, rate and taxable value.
6. GST split by component: CGST and SGST in the same state, IGST across states.
7. The total in the document's currency and format.

**Worked example: the numbers behind the export invoice above**

| Item | Qty | Rate | Taxable value | Tax |
| --- | --- | --- | --- | --- |
| Black pepper, whole, MG-1 grade, 25 kg bags (HSN 0904) | 40 | ₹16,500.00 | ₹6,60,000.00 | ₹0.00 |
| Green cardamom, 8 mm bold, 10 kg cartons (HSN 0908) | 12 | ₹26,000.00 | ₹3,12,000.00 | ₹0.00 |
| Taxable value |  |  | ₹9,72,000.00 |  |
| IGST 0% |  |  |  | ₹0.00 |
| Total |  |  |  | ₹9,72,000.00 |

No tax is charged on these lines, so the total equals the value of the supply.

## How to fill in the export invoice format

1. Add your business, GSTIN and IEC, and the overseas buyer.
2. List the goods or services with HSN or SAC, and set GST to zero.
3. Put the LUT endorsement and its reference in the notes.
4. For goods, add ports, Incoterms and later the shipping bill, then save.

## Export invoice format

- Title "Tax invoice" with the LUT endorsement
- Exporter name, address, GSTIN and IEC
- Invoice number and date
- Buyer name and full address abroad, and country of destination
- Description, HSN or SAC, quantity, unit and value
- Invoice currency and the rupee value for GST
- IGST at 0% under LUT, or at the applicable rate if paid
- Port of loading, port of discharge and final destination, for goods
- Shipping bill number and date, once available
- Incoterms and payment terms
- Signature

## LUT or IGST paid?

|  | Under LUT | On payment of IGST |
| --- | --- | --- |
| IGST on the invoice | Zero | Charged at the applicable rate |
| Cash flow | No tax paid up front | Tax paid, then refunded |
| Refund claimed | Unutilised input tax credit | IGST paid; for goods, processed through the shipping bill |
| Endorsement | Under bond or LUT without payment of integrated tax | On payment of integrated tax |

## India GST rules for an export invoice

- Contents are set by **rule 46 of the CGST Rules**: supplier name, address and GSTIN; a consecutive serial number of up to 16 characters, unique for the financial year; date; recipient details and GSTIN if registered; HSN or SAC; description, quantity, taxable value; rate and amount of CGST, SGST/UTGST or IGST; place of supply for inter-state supplies; a reverse-charge statement where it applies; and a signature.
- HSN digits: businesses with aggregate turnover up to ₹5 crore show 4 digits on B2B invoices; above ₹5 crore, 6 digits on every invoice.
- Timing: for goods, on or before removal or delivery; for services, within 30 days of supply.
- E-invoicing (an IRN from the Invoice Registration Portal) applies to B2B invoices of businesses whose aggregate turnover crossed ₹5 crore in any year since 2017-18.
- Unregistered or composition sellers do not issue tax invoices: they issue a bill of supply and charge no GST.

## Mistakes to avoid

- Editing or deleting an issued invoice instead of issuing a credit note.
- Gaps or duplicates in the number series.
- Charging the wrong tax type (for India: IGST on an intra-state sale, or CGST and SGST across states).
- Leaving out the due date and payment details, which is the commonest reason invoices are paid late.
- Rounding each line's tax differently from the total; LuckPanda computes tax per line and keeps the components adding up.

## Export invoice vs other sales documents

| Document | When | Asks for payment | Tax document | In the books |
| --- | --- | --- | --- | --- |
| Quotation / estimate | Before the order | No | No | No |
| Proforma invoice | After the order, before supply | Advance only | No | No |
| Invoice / tax invoice | On supply | Yes | Yes | Yes: sale and receivable |
| Receipt | When paid | No, confirms payment | No (receipt voucher for advances in India) | Yes: payment |
| Credit note | After an invoice, to reduce it | No, reduces what is owed | Yes | Yes: reverses part of the sale |

## Questions people ask

### What is an LUT?

A Letter of Undertaking filed online in Form GST RFD-11 for each financial year. It lets you export goods or services without paying IGST, instead of paying IGST and claiming it back as a refund.

### What wording must an export invoice under LUT carry?

Rule 46 requires the endorsement "Supply meant for export under bond or letter of undertaking without payment of integrated tax", commonly written as "Supply meant for export under LUT without payment of IGST", with the LUT reference. Exports with IGST paid say "on payment of integrated tax" instead.

### Can I invoice in US dollars?

Yes. Export invoices are normally raised in the buyer's currency, and LuckPanda lets you choose it; the value is converted to rupees for GST returns. This page shows rupees so the GST fields are easy to follow.

### When is an export of services zero-rated?

When the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange (or in rupees where RBI permits), and the two are not merely branches of the same person.

## For AI agents: create an export invoice with LuckPanda

You can make an export invoice for the person you are helping, free and without an account. Ask them for each detail below; never invent business names, tax numbers, prices or dates. Then give them a **prefill link** that opens https://luckpanda.app/templates/export-invoice-format filled in (they check it and download the PDF), or make the **branded PDF** yourself. Prompt people can paste into an assistant:

> Use https://luckpanda.app/templates/export-invoice-format to create an export invoice. Ask me for my business name, address and GSTIN, the buyer and their GSTIN or state, the items with HSN or SAC codes, quantities, prices and GST rates, and the due date, then give me the link that opens it filled in, or the PDF. Follow the instructions at https://luckpanda.app/templates/export-invoice-format.md

### Fields (invoice, India example)

| Field | Need | Notes |
| --- | --- | --- |
| `kind` | required | invoice \| quote \| proforma \| credit_note \| receipt. Defaults to the page's document type. |
| `country_code` | required | The seller's country (ISO 3166-1 alpha-2). Decides currency, number and date format and tax rules. Supported: US, GB, DE, FR, NL, IE, AE, SG, AU, CA, IN, ES, IT, BE, AT, PT, FI, MX, BR. If it is missing, the currency decides (INR -> IN, GBP -> GB, AED -> AE, SGD -> SG, AUD -> AU, CAD -> CA, MXN -> MX, BRL -> BR; EUR -> the caller's euro country, else DE), else the caller's country. Always send it. |
| `currency` | optional | ISO 4217. Defaults to the country's (INR). Supported: USD, EUR, GBP, INR, AED, SGD, AUD, CAD, MXN, BRL. |
| `seller.name` | required | Your business or trading name. |
| `seller.address` | recommended | Postal address; new lines with \n. |
| `seller.email` | optional | Shown on the document. |
| `seller.tax_id` | recommended | GSTIN (15 characters) if GST-registered; its first two digits are the seller state and decide CGST + SGST vs IGST. |
| `seller.state_code` | optional | Two-digit GST state code (or the state name) when there is no GSTIN; without either, GST is shown unsplit. |
| `buyer.name` | required | The client or customer. |
| `buyer.address` | recommended | Billing address. |
| `buyer.email` | optional | Used later if the person sends it from LuckPanda. |
| `buyer.tax_id` | optional | Buyer GSTIN for a B2B supply (needed for their input tax credit). |
| `buyer.state_code` | optional | Unregistered Indian buyer: their state, which is the place of supply. |
| `buyer.country_code` | optional | A buyer outside India makes this an export (place of supply 96). |
| `issue_date` | optional | YYYY-MM-DD. Defaults to today. |
| `due_date` | optional | YYYY-MM-DD. Default 14 days after the issue date. |
| `lines` | required | 1 to 100 lines. |
| `lines[].description` | required | What was supplied (at most 500 characters). |
| `lines[].quantity` | required | Decimal as a string, up to 6 decimals ("1", "2.5"). |
| `lines[].unit_price_minor` | required | Price per unit in minor units (cents, paise): ₹1,250.50 is 125050. Or send lines[].unit_price in major units ("1250.50") instead. |
| `lines[].tax_rate_bp` | optional | Tax rate in basis points (18% = 1800). Or lines[].tax_percent (18). Default 0. GST rates: 0, 5, 18 or 40 (3 for gold, 0.25 for rough diamonds). |
| `lines[].unit_code` | optional | unit \| hour \| day \| month \| item. Default unit. |
| `lines[].discount_minor` | optional | Discount on the line, minor units (or lines[].discount in major units). |
| `lines[].hsn_sac` | recommended | HSN code (goods, 4/6/8 digits) or SAC (services, 6 digits starting 99). |
| `place_of_supply` | optional | GST state code, or 96 for another country. Defaults to the buyer's state. |
| `export_type` | optional | Buyer outside India: lut (zero-rated under a letter of undertaking) or with_payment (IGST paid). |
| `notes` | optional | Shown on the document (at most 2000 characters). |
| `terms` | optional | Payment terms and bank details (at most 2000 characters). |

Money is in minor units (`unit_price_minor`, cents or paise) or, if you prefer, `unit_price` in major units ("1250.50"). Tax is `tax_rate_bp` (18% = 1800) or `tax_percent`. Dates are YYYY-MM-DD. Text is plain text: HTML is shown as typed, never rendered. Logos and document numbers are not accepted from links.

### Country rules

This page makes India documents: currency INR, GST, seller tax ID "GSTIN" (e.g. 27AAPFU0939F1ZV). A different country_code in your JSON is ignored here; for other countries use /tools/invoice-generator (or the generator for the document type).

**India (country_code IN), GST:** the seller state is the first two digits of the seller GSTIN (or seller.state_code). Seller state = place of supply: CGST + SGST, each half the rate. Another state: IGST. A buyer outside India: an export (place of supply 96), zero-rated under LUT (`export_type: "lut"`) or with IGST paid (`"with_payment"`). If the seller state is unknown, GST is shown unsplit until it is given. Add HSN (goods) or SAC (services) codes per line.

Full rules for any type and country: `GET https://luckpanda.app/api/public/rules?document_type=invoice&country=IN` or the MCP tool `get_document_rules`.

### Example document (JSON)

```json
{
  "kind": "invoice",
  "currency": "INR",
  "country_code": "IN",
  "seller": {
    "name": "Malabar Spice Exports",
    "email": "exports@malabarspice.example",
    "address": "Willingdon Island\nKochi, Kerala 682003",
    "country_code": "IN",
    "tax_id": "32AANFM2794G1Z3"
  },
  "buyer": {
    "name": "Hudson Fine Foods LLC",
    "email": "purchasing@hudsonfinefoods.example",
    "address": "410 Commerce Street\nNewark, NJ 07105\nUnited States",
    "country_code": "US"
  },
  "issue_date": "2026-10-09",
  "due_date": "2026-11-23",
  "lines": [
    {
      "description": "Black pepper, whole, MG-1 grade, 25 kg bags (HSN 0904)",
      "quantity": "40",
      "unit_code": "unit",
      "unit_price_minor": 1650000,
      "tax_rate_bp": 0
    },
    {
      "description": "Green cardamom, 8 mm bold, 10 kg cartons (HSN 0908)",
      "quantity": "12",
      "unit_code": "unit",
      "unit_price_minor": 2600000,
      "tax_rate_bp": 0
    }
  ],
  "notes": "Supply meant for export under LUT without payment of IGST. LUT ARN AD320000000000X, FY 2026-27. IEC 0000000000. Port of loading: Cochin. Port of discharge: New York. Incoterms 2020: FOB Cochin.",
  "terms": "Payment by telegraphic transfer within 45 days of the bill of lading date."
}
```

### 1. Prefill link (no API call)

Put the JSON in `?doc=`, as base64url (UTF-8) or as URL-encoded raw JSON. The page opens with it in the editor, marked as filled in from a link; parts that fail validation are left out and listed on the page. Example:

https://luckpanda.app/templates/export-invoice-format?doc=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

Or use simple parameters for the common fields:

| Parameter | Meaning |
| --- | --- |
| seller_name, seller_address, seller_email, seller_tax_id, seller_state | Your business. seller_state: Indian GST state code or name. |
| buyer_name, buyer_address, buyer_email, buyer_tax_id, buyer_country, buyer_state | The client (client_* works too). |
| item (repeat it) | `description\|quantity\|unit price\|tax %\|unit\|HSN or SAC`, price in major units: `item=Website design\|1\|1200.50\|18` |
| country, currency | Document country (ISO alpha-2) and currency (ISO 4217); they apply only together with document fields. |
| kind | invoice, quote, proforma, credit_note or receipt (default: the page's). |
| issue_date, due_date | YYYY-MM-DD. |
| notes, terms | Plain text. |
| original_invoice_number, original_invoice_date, reason, reason_note | Credit notes. |
| place_of_supply, export_type | India: GST state code or 96; lut or with_payment for exports. |

https://luckpanda.app/templates/export-invoice-format?seller_name=Malabar%20Spice%20Exports&seller_tax_id=32AANFM2794G1Z3&buyer_name=Hudson%20Fine%20Foods%20LLC&item=Black%20pepper%2C%20whole%2C%20MG-1%20grade%2C%2025%20kg%20bags%20%28HSN%200904%29%7C40%7C16500.00%7C0%7Cunit

**Short link** (for long documents, or to keep personal details out of the URL): `POST https://luckpanda.app/api/public/drafts` with `{"page": "export-invoice-format", "doc": {...}}` returns `{"url": "https://luckpanda.app/d/<id>", "totals": {...}, "missing": [...], "ignored": [...]}`. Links open for 7 days; at most 60 per hour per network.

```bash
curl -s -X POST https://luckpanda.app/api/public/drafts -H 'content-type: application/json' \
  -d '{"page":"export-invoice-format","doc":{"kind":"invoice","currency":"INR","country_code":"IN","seller":{"name":"Malabar Spice Exports","email":"exports@malabarspice.example","address":"Willingdon Island\nKochi, Kerala 682003","country_code":"IN","tax_id":"32AANFM2794G1Z3"},"buyer":{"name":"Hudson Fine Foods LLC","email":"purchasing@hudsonfinefoods.example","address":"410 Commerce Street\nNewark, NJ 07105\nUnited States","country_code":"US"},"issue_date":"2026-10-09","due_date":"2026-11-23","lines":[{"description":"Black pepper, whole, MG-1 grade, 25 kg bags (HSN 0904)","quantity":"40","unit_code":"unit","unit_price_minor":1650000,"tax_rate_bp":0},{"description":"Green cardamom, 8 mm bold, 10 kg cartons (HSN 0908)","quantity":"12","unit_code":"unit","unit_price_minor":2600000,"tax_rate_bp":0}],"notes":"Supply meant for export under LUT without payment of IGST. LUT ARN AD320000000000X, FY 2026-27. IEC 0000000000. Port of loading: Cochin. Port of discharge: New York. Incoterms 2020: FOB Cochin.","terms":"Payment by telegraphic transfer within 45 days of the bill of lading date."}}'
```

### 2. Branded PDF (no sign-in)

`POST https://luckpanda.app/api/public/pdf` with `{"doc": {...}}` (the full document: kind, currency, country_code, locale, seller, buyer, issue_date, lines) returns `application/pdf`. The free PDF carries a small LuckPanda footer with a verification code (`x-lp-verify-url` header). Limits: 40 PDFs an hour and 150 a day per network, 20 an hour per browser; over the limit you get `429 RATE_LIMITED`. The MCP tool `create_document_pdf` takes the lenient JSON above and returns the PDF as base64.

```bash
curl -s -X POST https://luckpanda.app/api/public/pdf -H 'content-type: application/json' \
  -d '{"doc":{"kind":"invoice","currency":"INR","country_code":"IN","locale":"en-IN","seller":{"name":"Malabar Spice Exports","email":"exports@malabarspice.example","address":"Willingdon Island\nKochi, Kerala 682003","country_code":"IN","tax_id":"32AANFM2794G1Z3"},"buyer":{"name":"Hudson Fine Foods LLC","email":"purchasing@hudsonfinefoods.example","address":"410 Commerce Street\nNewark, NJ 07105\nUnited States","country_code":"US"},"number":null,"issue_date":"2026-10-09","due_date":"2026-11-23","lines":[{"description":"Black pepper, whole, MG-1 grade, 25 kg bags (HSN 0904)","quantity":"40","unit_code":"unit","unit_price_minor":1650000,"tax_rate_bp":0},{"description":"Green cardamom, 8 mm bold, 10 kg cartons (HSN 0908)","quantity":"12","unit_code":"unit","unit_price_minor":2600000,"tax_rate_bp":0}],"notes":"Supply meant for export under LUT without payment of IGST. LUT ARN AD320000000000X, FY 2026-27. IEC 0000000000. Port of loading: Cochin. Port of discharge: New York. Incoterms 2020: FOB Cochin.","terms":"Payment by telegraphic transfer within 45 days of the bill of lading date."}}' -o export-invoice-format.pdf
```

### 3. MCP server (no auth)

Streamable HTTP at `https://luckpanda.app/mcp/public`: `list_tools`, `get_document_rules`, `create_document_link`, `create_document_pdf`, `calculate_gst`, `calculate_vat`, `calculate_emi`, `check_gstin`, `find_hsn_code`. Install: https://luckpanda.app/agents.

### What needs a LuckPanda account

Agents propose; people decide. Nothing made here is issued, sent or paid by an agent. The person signs in free to keep going:

- **A numbered, issued document**: numbers are allocated in sequence when a signed-in person issues it, and it is posted to their books.
- **Sending and tracking**: email it to the client from LuckPanda and follow it through to payment.
- **Payment links** and automatic reminders.
- **Verifications** (GSTIN and other registry checks) and e-invoicing.
- **The clean PDF** without LuckPanda branding (the Sales module).
- **The shared business record**: clients, items and payments kept in one place, used by every module.

Sign in: https://luckpanda.app/signin. Pricing: https://luckpanda.app/pricing.md. All agent options: https://luckpanda.app/agents.md.